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Revenue Notices
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Revenue Notices provide supplemental information about how the department interprets or administers Minnesota tax laws or rules. Taxpayers, government officials, and others may rely on the guidance in these notices until they are revoked or modified. (See Minnesota Statutes 270C.07.)
Note: Notices from 2002 and earlier may not show up in Keyword search results. You can enter a notice number (such as "99-13") in the Keyword field, or filter the list by Tax Type or Notice Type, if needed.
Find a Revenue Notice
| Number Sort ascending | Description | Tax Type | Notice Type |
|---|---|---|---|
| 02-12 | Sales and Use Tax - Taxable Delivery Charges - Aggregate Materials (Modified on September 10, 2012) | Sales and Use Tax | Modified |
| 02-11 | School Meals - Board Contracts at Colleges, Universities, or Private Career School | Sales and Use Tax | |
| 02-10 | Sales and Use Tax - Single-Member Limited Liability Companies | Sales and Use Tax | |
| 02-09 | Sales and Use Tax - Internet Access Charges (Revoked and Replaced by Revenue Notice # 05-01) | Sales and Use Tax | Revoked |
| 02-08 | Sales and Use Tax - Massage Services (Supplemented (revised) by Revenue Notice # 03-09) | Sales and Use Tax | Revised |
| 02-07 | Sales and Use Tax - Revocation of Revenue Notice 92-27 | Sales and Use Tax | |
| 02-06 | Corporate Franchise Tax - Apportionment of Income; Two-Factor and One-Factor Weighted Formulas; Revocation of Revenue Notice 94-02 (Revoked and Replaced by Revenue Notice # 08-04) | Corporation Franchise Tax | Revoked |
| 02-05 | Sales and Use Tax - Transitional Period for Delivery Charges for Construction Materials; Revocation of Revenue Notice 01-11 (Revoked by Revenue Notice # 10-05) | Sales and Use Tax | Revoked |
| 02-04 | Sales and Use Tax - Candy (Revoked by Revenue Notice # 10-01) | Sales and Use Tax | Revoked |
| 02-03 | Corporate Franchise Tax - Revocation of Revenue Notice 96-19 | Corporation Franchise Tax |
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